Township of Union, NJ
Union County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Committee of the Township of Union 6-13-1989 by Ord. No. 4030 (Ch. 15 of the 1986 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 487.

§ 138-1 Created; composition.

There is hereby created a Department of Tax Assessment. Said office shall consist of one Tax Assessor, one Deputy Tax Assessor and a number of support personnel to be designated by the Township Committee. Composition may be changed from time to time, as required by resolution of the Township Committee.

§ 138-2 Qualification of Tax Assessor. [1]

The Tax Assessor shall possess a valid tax assessor certificate issued by the Director of the Division of Taxation of the State of New Jersey as of the date of appointment.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 138-3 Qualifications and duties of Deputy Tax Assessor. [1]

The Deputy Tax Assessor shall possess a valid tax assessor certificate issued by the Director of the Division of Taxation of the State of New Jersey as of the date of appointment and shall act under the direct supervision of the Tax Assessor. The Deputy Tax Assessor shall assist the Tax Assessor in the fulfillment of his or her legislatively prescribed duties.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 138-4 Control of Department. [1]

The Assessor is accountable to the Director of the Division of Taxation of the State of New Jersey as well as the County Tax Administrator, under the control of the County Board of Taxation. The Department of Tax Assessment shall be under the control of the Tax Assessor subject to such appropriate administrative rules and regulations that may, from time to time, be adopted by the Township Committee by ordinance or resolution.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 138-5 Powers and duties of Tax Assessor. [1]

The Tax Assessor shall be responsible for the fair assessment of all real property in the Township of Union in order that the tax burden may be distributed equitably. The Tax Assessor is subject to municipal control for maintaining regular office hours during which he or she or a member of his or her staff is to be available to the general public.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 138-6 Salary. [1]

The annual salary for the Assessor shall be established pursuant to the Township's Salary Ordinance as determined by the Township Committee and in compliance with N.J.S.A. 40A:9-165 and any other pertinent state statutes.[2]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[2]
Editor's Note: See Ch. 130,. Salaries and Compensation.

§ 138-7 Terms of office.

In accordance with N.J.S.A. 40A:9-148, the Municipal Tax Assessor and Deputy Assessor shall hold office for a term of four years from the first day of July next following said appointment.